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CAMP ALPINE OF GREATER N.Y. COUNCILS v. NORWOOD

178 N.J. Super. 98 (1981)

428 A.2d 122

CAMP ALPINE OF GREATER NEW YORK COUNCILS, BOY SCOUTS OF AMERICA, A CORPORATION ORGANIZED UNDER TITLE 15, PLAINTIFF, v. BOROUGH OF NORWOOD, DEFENDANT.

Superior Court of New Jersey, Tax Court of New Jersey.

February 9, 1981.

Attorney(s) appearing for the Case

George W. Parsons, Jr., for plaintiff.

Harold Ritvo for defendant.

EVERS, J.T.C.

This matter concerns the novel question of whether or not a taxpayer may enjoy a dual exemption. Camp Alpine of Greater New York, Boys Scouts of America (plaintiff) was accorded a "Green Acres" tax exemption (N.J.S.A. 54:4-3.63 et seq.) in 1978 by the Department of Environmental Protection for the entire tract of land (150 acres). In 1978 it also filed an initial statement for virtually the entire tract to the Borough of Norwood (defendant...

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